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Article History

Received: 12 December 2025

Accepted: 29 April 2026

First Online: 11 May 2026

Declarations

:

: This study was reviewed and approved by the Ethics Committee for Scientific Research of the University of Finance—Marketing. The study was conducted in accordance with the institutional ethical guidelines for research involving human participants and strictly complied with Vietnam’s Personal Data Protection regulations, as stipulated in Decree No. 13/2023/ND-CP issued by the Government on April 17, 2023, regarding the protection and confidentiality of personal data. No physical intervention or experimental manipulation was involved, and the study posed minimal risk to participants. All data were collected anonymously, stored securely, and used solely for academic purposes. This research forms part of an institutional project conducted under the agreement between the University of Finance—Marketing and the author (Contract No. 465/HĐ ĐHTCM, dated July 7, 2023). The project was formally assigned under Decision No. 1589/QĐ HĐ ĐHTCM, dated June 30, 2023, and officially recognized as completed under Decision No. 2259/QĐ HĐ ĐHTCM, dated August 19, 2024. Following project completion, the research scope was extended to develop the present manuscript titled “Management Accounting Practices Mediate the Relationship between Enterprise Resource Planning System and Firm Performance under the Moderating Role of Corporate Governance”. Participation in this study was entirely voluntary. Before completing the questionnaire, all respondents were clearly informed about the study’s objectives, how their data would be kept confidential, and their right to withdraw at any time without any penalty. Verbal informed consent was obtained from each participant prior to participation; the consent process was witnessed and recorded by the research team. Because all participants were adults (18 years or old), parental or legal guardian consent was not required. No personally identifiable information was collected. All responses were anonymized and used exclusively for academic research purposes. This study confirms that informed consent was obtained from all participants in accordance with ethical standards for research involving human subjects.

: The authors declare that there is no conflict of interest regarding the publication of this manuscript. In addition, ethical issues, including plagiarism, informed consent, misconduct, data fabrication and/or falsification, double publication and/or submission, and redundancies have been completely observed by the authors.

: Not applicable.